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MARUTI ENTERPRISES vs. Principal Commissioner, Delhi GST (Delhi HC): Retrospective GST Registration Cancellation Requires Proper Hearing and Reasoned Order Under Section 29(2)(e)
GST registration was already voluntarily cancelled from 24.01.2025, yet Department proposed retrospective cancellation from original registration date — Delhi High Court directed fresh consideration with hearing and re...
Commissioner of Income Tax vs Various Assessees | Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect Below ₹4 Lakhs | ITA Nos. 74/2008, 285/2008, 312/2008, 510/2008, 512/2008, 637/2008, 976/2008, 1339/2008, 76/2009 & 849/2009
Facts of the
CaseThe Revenue had preferred multiple appeals before
the Delhi High Court challenging orders passed in favour of various assessees
under the Income-tax Act, 1961.At the time of hearing, the Court observe...
Commissioner of Income Tax v. Assessee (ITA No. 312/2008 & Connected Appeals) – Delhi High Court | Appeals Dismissed Due to Low Tax Effect Below Prescribed Monetary Limit
Facts of the
Case
The Income Tax Department filed multiple appeals before the Delhi
High Court under Section 260A of the Income-tax Act, 1961.
The appeals involved various assessees and assessment years.
Dur...
Commissioner of Income Tax vs Assessee (Connected ITA Nos. 74/2008, 285/2008, 312/2008, 510/2008, 512/2008, 637/2008, 976/2008, 1339/2008, 76/2009 & 849/2009) – Delhi High Court | Revenue Appeals Dismissed Due to Low Tax Effect Below CBDT Monetary Limit
Facts of the CaseThe Revenue filed multiple Income Tax Appeals before the Delhi
High Court challenging orders passed in favour of the respective assessees.
During the hearing, the Court examined the tax effect involved...
Hidayatullah National Law University vs ACIT (Exemption) | Section 10(23C)(iiiab) Exemption Denied as Government Grant Below 50% Threshold under Rule 2BBB | ITAT Raipur
Facts of the CaseThe assessee, Hidayatullah National Law University, a
State-established institution engaged in imparting legal education, claimed
exemption under Section 10(23C)(iiiab) for Assessment Years 2016-17 and...
TRUTH FASHION vs. S.K. Singh Special Commissioner (Delhi HC): Refund Cannot Be Withheld Merely Due to Pending GST Appeal Without Stay Order
GST refund was allowed by the Appellate Authority and no stay was granted by the Tribunal, yet refund was withheld — Delhi High Court directed release of the deposited refund amount to the Assessee.Issue:Whether the De...
MARKETS LTD. vs. Union of India (Bombay High Court): Mandatory Pre-Deposit Requirement Under Section 107(6)(b) of the GST Act
Assessee had already paid ₹30.81 crore TCS under protest during the disputed period — Bombay High Court held that no further 10% pre-deposit was required under Section 107(6)(b) of the CGST Act.ISSUE:Whether TCS amou...
DHUPANI OVERSEAS vs. Principal Commissioner, Delhi GST (Delhi HC) – ITC Cannot Be Denied Without Proper Verification Under Section 16 GST
Impact Analysis: GST registration was suspended and DRC-01 demands of nearly ₹98 lakh were issued for alleged wrongful ITC, but Delhi High Court protected the Assessee from coercive action till supplementary SCN was ad...
MCA Notification on CSR Eligibility of Subscription to Zero Coupon Zero Principal Instruments on Social Stock Exchange vs Earlier CSR Funding Framework – Amendment to Schedule VII of Companies Act, 2013
Facts of
the Matter
Companies meeting the
prescribed thresholds under Section 135 of the Companies Act, 2013 are
required to spend a specified amount on CSR activities.
Schedule VII specifies the
...
Commissioner of Income Tax v. Assessee (Name Not Available in Uploaded Order) – Delhi High Court Dismisses Revenue Appeals on Low Tax Effect Threshold | ITA Nos. 74/2008, 285/2008, 312/2008, 510/2008, 512/2008, 637/2008, 976/2008, 1339/2008, 76/2009 & 849/2009
Facts of the CaseMultiple Income Tax Appeals were filed by the Revenue before
the Delhi High Court.The Court examined the monetary impact involved in the
appeals.It was found that the tax effect in the concerned matter...